New Zealand has refused to take part in a Southern-Northern Hemisphere match planned for next year with officials believing it would place an extra burden on the All Blacks.

New Zealand Rugby Football Union (NZRFU) chief executive David Rutherford said the All Blacks were already at their limit in regards to the amount of internationals they can play a year.

"The decision has not been put to the (NZRFU) board, but the policy of the board is consistent with what we're trying to do with the season's structure," Rutherford said.

Italy and Ireland will play internationals in New Zealand next year prior to the Tri-Nations. The All Blacks then travel to England, Wales and France in November.

International Rugby Board chairman Vernon Pugh stunned the New Zealand, Australian and South African unions on Friday by announcing the match -- when an IRB working party which includes Rutherford in its membership had put the idea on the backburner.

"Next year we've got enough, a year out from the Rugby World Cup. So New Zealand's players are unavailable for it. The IRB can't force us to play in the game," said Rutherford.

"And the NZRFU board's policy is quite clear -- the No 1 priority is the restructure of the season, and that work is well under way."

That work continues this week with the SANZAR meeting in Sydney on Wednesday, where the Accenture Report on the restructuring of the Super 12 and Tri Nations will be presented. The report is expected to suggest increasing the Super 12 to a Super 14.

On Friday the chief executives from the top four Southern Hemisphere countries will meet with their northern counterparts in Sydney to discuss various issues, notably the reorganisation of the global season.

The next IRB working party meeting is scheduled for September in Dublin.